364-378-388 nolu vuk teblıglerı fakat benım anlamadıgım 2007-2008-2009 temmuz aylarına aıt derken hepsının temmuzu mu verılmedı sadece anlayamadım ben sorunuzu ,
ARKADAŞLAR ÖNCELİKLE HERKESE İYİ BİR HAFTA BAŞI DİLERİM.
2007,2008,2009 temmuz aylarına ait kdv beyannemesinin Özel Usulsüzlük cezalarını bildirirseniz sevinirim şimdiden teşekkürler..
fenerbahçe
364-378-388 nolu vuk teblıglerı fakat benım anlamadıgım 2007-2008-2009 temmuz aylarına aıt derken hepsının temmuzu mu verılmedı sadece anlayamadım ben sorunuzu ,
Adam olmak CİNSİYET meselesi değil ŞAHSİYET meselesidir.
YOK SADECE TEMMMUZ AYLAR DEĞİL 2007 YILI 2008 YILI VE OCAK/-TEMMUZ 2009 HER AYLAR İÇİN CEZALAR NE KADAR OLACAK
fenerbahçe
Usulsüzlük ve Özel Usulsüzlük Cezaları
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<H3>Arama</H3>
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<LI =first-child>Mevzuat </LI>
<LI>Mali Bülten </LI>
<LI>Pratik Bilgiler </LI>[/list]< = value=/tr-tr/SanalKutuphane/Mevzuat name=>
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Aramak istediğiniz kelimeyi giriniz<INPUT class=inputText onkeypress="doClick('imgSearchBox');" id=txtSearchKey>
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<LI =first-child>Yayınlar </LI>
<LI>Makaleler </LI>
<LI>Tüm Site </LI>[/list]
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<TABLE ="MsonormalTable ms-rteTable-4" style="WIDTH: 616px; HEIGHT: 828px" width=616 summary="">
<T>
<TR =ms-rteTableerRow-4 style="HEIGHT: 13.5pt">
<TD =ms-rteTableerFirstCol-4 width=289>
USULSÜZLÜK CEZALARI (VUK. Madde 352)</TD>
<TD =ms-rteTableerOddCol-4 width=60>
2006</TD>
<TD =ms-rteTableerLastCol-4 width=60>
2007</TD>
<TD =ms-rteTableerLastCol-4 width=60>
2008</TD>
<TD =ms-rteTableerLastCol-4 width=60>
2009</TD></TR>
<TR =ms-rteTableOddRow-4 style="HEIGHT: 13.5pt">
<TD =ms-rteTableFirstCol-4 width=289>
Birinci Derece Usulsüzlükler</TD>
<TD =ms-rteTableOddCol-4 width=60>
</TD>
<TD =ms-rteTableLastCol-4 width=60>
</TD>
<TD =ms-rteTableLastCol-4 width=60></TD>
<TD =ms-rteTableLastCol-4 width=60></TD></TR>
<TR =ms-rteTableEvenRow-4 style="HEIGHT: 13.5pt">
<TD =ms-rteTableFirstCol-4 width=289>
Sermaye Şirketleri</TD>
<TD =ms-rteTableOddCol-4 width=60>
70,00 </TD>
<TD =ms-rteTableLastCol-4 width=60>
75,00 </TD>
<TD =ms-rteTableLastCol-4 width=60>
80,00</TD>
<TD =ms-rteTableLastCol-4 width=60>89,00</TD></TR>
<TR =ms-rteTableOddRow-4 style="HEIGHT: 19.5pt">
<TD =ms-rteTableFirstCol-4 width=289>
Sermaye şirketi dışında kalan birinci sınıf tüccarlar ve serbest meslek erbabı</TD>
<TD =ms-rteTableOddCol-4 width=60>
46,00 </TD>
<TD =ms-rteTableLastCol-4 width=60>
49,00 </TD>
<TD =ms-rteTableLastCol-4 width=60>
50,00</TD>
<TD =ms-rteTableLastCol-4 width=60>56,00</TD></TR>
<TR =ms-rteTableEvenRow-4 style="HEIGHT: 19.5pt">
<TD =ms-rteTableFirstCol-4 width=289>
İkinci sınıf tüccarlar</TD>
<TD =ms-rteTableOddCol-4 width=60>
23,00 </TD>
<TD =ms-rteTableLastCol-4 width=60>
24,00 </TD>
<TD =ms-rteTableLastCol-4 width=60>
25,00</TD>
<TD =ms-rteTableLastCol-4 width=60>28,00</TD></TR>
<TR =ms-rteTableOddRow-4 style="HEIGHT: 19.5pt">
<TD =ms-rteTableFirstCol-4 width=289>
Yukarıdakiler dışında kalıp beyanname usulüyle gelir vergisine tabi olanlar</TD>
<TD =ms-rteTableOddCol-4 width=60>
11,80 </TD>
<TD =ms-rteTableLastCol-4 width=60>
12,70 </TD>
<TD =ms-rteTableLastCol-4 width=60>
13,00</TD>
<TD =ms-rteTableLastCol-4 width=60>14,00</TD></TR>
<TR =ms-rteTableEvenRow-4 style="HEIGHT: 19.5pt">
<TD =ms-rteTableFirstCol-4 width=289>
Kazancı basit usulde tespit edilenler</TD>
<TD =ms-rteTableOddCol-4 width=60>
6,00 </TD>
<TD =ms-rteTableLastCol-4 width=60>
6,40 </TD>
<TD =ms-rteTableLastCol-4 width=60>
6,80</TD>
<TD =ms-rteTableLastCol-4 width=60>7,60</TD></TR>
<TR =ms-rteTableOddRow-4 style="HEIGHT: 18.75pt">
<TD =ms-rteTableFirstCol-4 width=289>
Gelir vergisinden muaf esnaf</TD>
<TD =ms-rteTableOddCol-4 width=60>
2,90 </TD>
<TD =ms-rteTableLastCol-4 width=60>
3,00 </TD>
<TD =ms-rteTableLastCol-4 width=60>
3,20</TD>
<TD =ms-rteTableLastCol-4 width=60>3,50</TD></TR>
<TR =ms-rteTableEvenRow-4 style="HEIGHT: 13.5pt">
<TD =ms-rteTableFirstCol-4 width=289>
İkinci Derece Usulsüzlükler</TD>
<TD =ms-rteTableOddCol-4 width=60>
</TD>
<TD =ms-rteTableLastCol-4 width=60>
</TD>
<TD =ms-rteTableLastCol-4 width=60></TD>
<TD =ms-rteTableLastCol-4 width=60></TD></TR>
<TR =ms-rteTableOddRow-4 style="HEIGHT: 13.5pt">
<TD =ms-rteTableFirstCol-4 width=289>
Sermaye Şirketleri</TD>
<TD =ms-rteTableOddCol-4 width=60>
40,00 </TD>
<TD =ms-rteTableLastCol-4 width=60>
43,00 </TD>
<TD =ms-rteTableLastCol-4 width=60>
46,00</TD>
<TD =ms-rteTableLastCol-4 width=60>50,00</TD></TR>
<TR =ms-rteTableEvenRow-4 style="HEIGHT: 19.5pt">
<TD =ms-rteTableFirstCol-4 width=289>
Sermaye şirketi dışında kalan birinci sınıf tüccarlar ve serbest meslek erbabı</TD>
<TD =ms-rteTableOddCol-4 width=60>
23,00 </TD>
<TD =ms-rteTableLastCol-4 width=60>
24,00 </TD>
<TD =ms-rteTableLastCol-4 width=60>
25,00</TD>
<TD =ms-rteTableLastCol-4 width=60>28,00</TD></TR>
<TR =ms-rteTableOddRow-4 style="HEIGHT: 19.5pt">
<TD =ms-rteTableFirstCol-4 width=289>
İkinci sınıf tüccarlar</TD>
<TD =ms-rteTableOddCol-4 width=60>
11,80 </TD>
<TD =ms-rteTableLastCol-4 width=60>
12,70 </TD>
<TD =ms-rteTableLastCol-4 width=60>
13,00</TD>
<TD =ms-rteTableLastCol-4 width=60>14,00</TD></TR>
<TR =ms-rteTableEvenRow-4 style="HEIGHT: 19.5pt">
<TD =ms-rteTableFirstCol-4 width=289>
Yukarıdakiler dışında kalıp beyanname usulüyle gelir vergisine tabi olanlar</TD>
<TD =ms-rteTableOddCol-4 width=60>
6,00 </TD>
<TD =ms-rteTableLastCol-4 width=60>
6,40 </TD>
<TD =ms-rteTableLastCol-4 width=60>
6,80</TD>
<TD =ms-rteTableLastCol-4 width=60>7,60</TD></TR>
<TR =ms-rteTableOddRow-4 style="HEIGHT: 19.5pt">
<TD =ms-rteTableFirstCol-4 width=289>
Kazancı basit usulde tespit edilenler</TD>
<TD =ms-rteTableOddCol-4 width=60>
2,90 </TD>
<TD =ms-rteTableLastCol-4 width=60>
3,00 </TD>
<TD =ms-rteTableLastCol-4 width=60>
3,20</TD>
<TD =ms-rteTableLastCol-4 width=60>3,50</TD></TR>
<TR =ms-rteTableEvenRow-4 style="HEIGHT: 19.5pt">
<TD =ms-rteTableFirstCol-4 width=289>
Gelir vergisinden muaf esnaf</TD>
<TD =ms-rteTableOddCol-4 width=60>
1,60 </TD>
<TD =ms-rteTableLastCol-4 width=60>
1,70 </TD>
<TD =ms-rteTableLastCol-4 width=60>
1,80</TD>
<TD =ms-rteTableLastCol-4 width=60>2,00</TD></TR></T></TABLE>
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<TD =ms-rteTableerFirstCol-4 width=196>
ÖZEL USULSÜZLÜK CEZALARI
VUK MADDE 353-</TD>
<TD =ms-rteTableerOddCol-4 width=297>
</TD>
<TD =ms-rteTableerEvenCol-4 width=64>
2006</TD>
<TD =ms-rteTableerLastCol-4 width=64>
2007</TD>
<TD =ms-rteTableerLastCol-4 width=64>
2008</TD></TR>
<TR =ms-rteTableOddRow-4 style="HEIGHT: 31.5pt">
<TD =ms-rteTableFirstCol-4 width=196>
</TD>
<TD =ms-rteTableOddCol-4 width=297>
Fatura ve benzeri evrak verilmemesi ve alınmaması ile diğer şekil usul hükümlerine uyulmaması </TD>
<TD =ms-rteTableEvenCol-4 width=64>
</TD>
<TD =ms-rteTableLastCol-4 width=64>
</TD>
<TD =ms-rteTableLastCol-4 width=64></TD></TR>
<TR =ms-rteTableEvenRow-4 style="HEIGHT: 63.75pt">
<TD =ms-rteTableFirstCol-4 width=196>
</TD>
<TD =ms-rteTableOddCol-4 width=297>
Fatura, gider pusulası, müstahsil makbuzu ve serbest meslek makbuzu vermeyenlere ve almayanlara (Her bir belge nevi için) 149 YTL’den az, bir takvim yılı içinde toplam olarak da 68.000 YTL’den fazla olmamak üzere, bu belgelere yazılması gereken meblağın</TD>
<TD =ms-rteTableEvenCol-4 width=64>
% 10’u</TD>
<TD =ms-rteTableLastCol-4 width=64>
% 10’u</TD>
<TD =ms-rteTableLastCol-4 width=64></TD></TR>
<TR =ms-rteTableOddRow-4 style="HEIGHT: 13.5pt">
<TD =ms-rteTableFirstCol-4 width=196>
</TD>
<TD =ms-rteTableOddCol-4 width=297>
</TD>
<TD =ms-rteTableEvenCol-4 width=64>
</TD>
<TD =ms-rteTableLastCol-4 width=64>
</TD>
<TD =ms-rteTableLastCol-4 width=64></TD></TR>
<TR =ms-rteTableEvenRow-4 style="HEIGHT: 32.25pt">
<TD =ms-rteTableFirstCol-4 width=196>
</TD>
<TD =ms-rteTableOddCol-4 width=297>
1- Fatura, gider pusulası, müstahsil makbuzu, serbest meslek makbuzu verilmemesi, alınmaması </TD>
<TD =ms-rteTableEvenCol-4 width=64>
129</TD>
<TD =ms-rteTableLastCol-4 width=64>
139</TD>
<TD =ms-rteTableLastCol-4 width=64>
149</TD></TR>
<TR =ms-rteTableOddRow-4 style="HEIGHT: 13.5pt">
<TD =ms-rteTableFirstCol-4 width=196>
</TD>
<TD =ms-rteTableOddCol-4 width=297>
</TD>
<TD =ms-rteTableEvenCol-4 width=64>
</TD>
<TD =ms-rteTableLastCol-4 width=64>
</TD>
<TD =ms-rteTableLastCol-4 width=64></TD></TR>
<TR =ms-rteTableEvenRow-4 style="HEIGHT: 21.75pt">
<TD =ms-rteTableFirstCol-4 width=196>
</TD>
<TD =ms-rteTableOddCol-4 width=297>
- Bir takvim yılı içinde her bir belge nevine ilişkin olarak kesilecek toplam ceza </TD>
<TD =ms-rteTableEvenCol-4 width=64>
60.000</TD>
<TD =ms-rteTableLastCol-4 width=64>
64.000</TD>
<TD =ms-rteTableLastCol-4 width=64>
68.000</TD></TR>
<TR =ms-rteTableOddRow-4 style="HEIGHT: 13.5pt">
<TD =ms-rteTableFirstCol-4 width=196>
</TD>
<TD =ms-rteTableOddCol-4 width=297>
</TD>
<TD =ms-rteTableEvenCol-4 width=64>
</TD>
<TD =ms-rteTableLastCol-4 width=64>
</TD>
<TD =ms-rteTableLastCol-4 width=64></TD></TR>
<TR =ms-rteTableEvenRow-4 style="HEIGHT: 63.75pt">
<TD =ms-rteTableFirstCol-4 width=196>
</TD>
<TD =ms-rteTableOddCol-4 width=297>
2- Perakende satış fişi, ödeme kaydedici cihaz fişi, giriş ve yolcu taşıma bileti, sevk irsaliyesi, taşıma irsaliyesi, yolcu listesi, günlük müşteri listesi ile Maliye Bakanlığınca düzenleme zorunluluğu getirilen belgelerin düzenlenmemesi, kullanılmaması veya bulundurulmaması </TD>
<TD =ms-rteTableEvenCol-4 width=64>
129</TD>
<TD =ms-rteTableLastCol-4 width=64>
139</TD>
<TD =ms-rteTableLastCol-4 width=64>
149</TD></TR>
<TR =ms-rteTableOddRow-4 style="HEIGHT: 13.5pt">
<TD =ms-rteTableFirstCol-4 width=196>
</TD>
<TD =ms-rteTableOddCol-4 width=297>
</TD>
<TD =ms-rteTableEvenCol-4 width=64>
</TD>
<TD =ms-rteTableLastCol-4 width=64>
</TD>
<TD =ms-rteTableLastCol-4 width=64></TD></TR>
<TR =ms-rteTableEvenRow-4 style="HEIGHT: 21.75pt">
<TD =ms-rteTableFirstCol-4 width=196>
</TD>
<TD =ms-rteTableOddCol-4 width=297>
- Her bir belge nev’ine ilişkin olarak her bir tespit için toplam ceza </TD>
<TD =ms-rteTableEvenCol-4 width=64>
6.000</TD>
<TD =ms-rteTableLastCol-4 width=64>
6.400</TD>
<TD =ms-rteTableLastCol-4 width=64>
6.800</TD></TR>
<TR =ms-rteTableOddRow-4 style="HEIGHT: 13.5pt">
<TD =ms-rteTableFirstCol-4 width=196>
</TD>
<TD =ms-rteTableOddCol-4 width=297>
</TD>
<TD =ms-rteTableEvenCol-4 width=64>
</TD>
<TD =ms-rteTableLastCol-4 width=64>
</TD>
<TD =ms-rteTableLastCol-4 width=64></TD></TR>
<TR =ms-rteTableEvenRow-4 style="HEIGHT: 21.75pt">
<TD =ms-rteTableFirstCol-4 width=196>
</TD>
<TD =ms-rteTableOddCol-4 width=297>
- Her bir belge nev’ine ilişkin bir takvim yılı içinde kesilecek toplam ceza </TD>
<TD =ms-rteTableEvenCol-4 width=64>
60.000</TD>
<TD =ms-rteTableLastCol-4 width=64>
64.000</TD>
<TD =ms-rteTableLastCol-4 width=64>
68.000</TD></TR>
<TR =ms-rteTableOddRow-4 style="HEIGHT: 13.5pt">
<TD =ms-rteTableFirstCol-4 width=196>
</TD>
<TD =ms-rteTableOddCol-4 width=297>
</TD>
<TD =ms-rteTableEvenCol-4 width=64>
</TD>
<TD =ms-rteTableLastCol-4 width=64>
</TD>
<TD =ms-rteTableLastCol-4 width=64></TD></TR>
<TR =ms-rteTableEvenRow-4 style="HEIGHT: 63.75pt">
<TD =ms-rteTableFirstCol-4 width=196>
</TD>
<TD =ms-rteTableOddCol-4 width=297>
4- Maliye Bakanlığınca tutulma ve günü gününe kayıt edilme mecburiyeti getirilen defterlerin; bulundurulmaması, günü gününe kayıt yapılmaması, yetkililere ibraz edilmemesi ile levha bulundurma ve asma mecburiyetine uyulmaması </TD>
<TD =ms-rteTableEvenCol-4 width=64>
129</TD>
<TD =ms-rteTableLastCol-4 width=64>
139</TD>
<TD =ms-rteTableLastCol-4 width=64>
149</TD></TR>
<TR =ms-rteTableOddRow-4 style="HEIGHT: 13.5pt">
<TD =ms-rteTableFirstCol-4 width=196>
</TD>
<TD =ms-rteTableOddCol-4 width=297>
</TD>
<TD =ms-rteTableEvenCol-4 width=64>
</TD>
<TD =ms-rteTableLastCol-4 width=64>
</TD>
<TD =ms-rteTableLastCol-4 width=64></TD></TR>
<TR =ms-rteTableEvenRow-4 style="HEIGHT: 53.25pt">
<TD =ms-rteTableFirstCol-4 width=196>
</TD>
<TD =ms-rteTableOddCol-4 width=297>
6- Belirlenen muhasebe standartlarına, tek düzen hesap planına ve mali tablolara ilişkin usul ve esaslar ile muhasebeye yönelik bilgisayar programlarının üretilmesine ilişkin kural ve standartlara uyulmaması </TD>
<TD =ms-rteTableEvenCol-4 width=64>
2.900</TD>
<TD =ms-rteTableLastCol-4 width=64>
3.000</TD>
<TD =ms-rteTableLastCol-4 width=64>
3.200</TD></TR>
<TR =ms-rteTableOddRow-4 style="HEIGHT: 13.5pt">
<TD =ms-rteTableFirstCol-4 width=196>
</TD>
<TD =ms-rteTableOddCol-4 width=297>
</TD>
<TD =ms-rteTableEvenCol-4 width=64>
</TD>
<TD =ms-rteTableLastCol-4 width=64>
</TD>
<TD =ms-rteTableLastCol-4 width=64></TD></TR>
<TR =ms-rteTableEvenRow-4 style="HEIGHT: 42.75pt">
<TD =ms-rteTableFirstCol-4 width=196>
</TD>
<TD =ms-rteTableOddCol-4 width=297>
7- Kamu kurum ve kuruluşları ile gerçek ve tüzel kişilerce yapılacak işlemlerde kullanılma zorunluluğu getirilen vergi numarasını kullanmaksızın işlem yapanlara </TD>
<TD =ms-rteTableEvenCol-4 width=64>
150</TD>
<TD =ms-rteTableLastCol-4 width=64>
160</TD>
<TD =ms-rteTableLastCol-4 width=64>
170</TD></TR>
<TR =ms-rteTableOddRow-4 style="HEIGHT: 13.5pt">
<TD =ms-rteTableFirstCol-4 width=196>
</TD>
<TD =ms-rteTableOddCol-4 width=297>
</TD>
<TD =ms-rteTableEvenCol-4 width=64>
</TD>
<TD =ms-rteTableLastCol-4 width=64>
</TD>
<TD =ms-rteTableLastCol-4 width=64></TD></TR>
<TR =ms-rteTableEvenRow-4 style="HEIGHT: 32.25pt">
<TD =ms-rteTableFirstCol-4 width=196>
</TD>
<TD =ms-rteTableOddCol-4 width=297>
8- Belge basımı ile ilgili bildirim görevini tamamen veya kısmen yerine getirmeyen matbaa işletmecilerine </TD>
<TD =ms-rteTableEvenCol-4 width=64>
460</TD>
<TD =ms-rteTableLastCol-4 width=64>
490</TD>
<TD =ms-rteTableLastCol-4 width=64>
500</TD></TR>
<TR =ms-rteTableOddRow-4 style="HEIGHT: 13.5pt">
<TD =ms-rteTableFirstCol-4 width=196>
</TD>
<TD =ms-rteTableOddCol-4 width=297>
</TD>
<TD =ms-rteTableEvenCol-4 width=64>
</TD>
<TD =ms-rteTableLastCol-4 width=64>
</TD>
<TD =ms-rteTableLastCol-4 width=64></TD></TR>
<TR =ms-rteTableEvenRow-4 style="HEIGHT: 53.25pt">
<TD =ms-rteTableFirstCol-4 width=196>
</TD>
<TD =ms-rteTableOddCol-4 width=297>
9- 4358 sayılı Kanun uyarınca vergi kimlik numarası kullanma zorunluluğu getirilen kuruluşlardan yaptıkları işlemlere ilişkin bildirimleri, belirlenen standartlarda ve zamanda yerine getirmeyenlere </TD>
<TD =ms-rteTableEvenCol-4 width=64>
600</TD>
<TD =ms-rteTableLastCol-4 width=64>
640</TD>
<TD =ms-rteTableLastCol-4 width=64>
680</TD></TR>
<TR =ms-rteTableOddRow-4 style="HEIGHT: 13.5pt">
<TD =ms-rteTableFirstCol-4 width=196>
</TD>
<TD =ms-rteTableOddCol-4 width=297>
</TD>
<TD =ms-rteTableEvenCol-4 width=64>
</TD>
<TD =ms-rteTableLastCol-4 width=64>
</TD>
<TD =ms-rteTableLastCol-4 width=64></TD></TR>
<TR =ms-rteTableEvenRow-4 style="HEIGHT: 32.25pt">
<TD =ms-rteTableFirstCol-4 width=196>
</TD>
<TD =ms-rteTableOddCol-4 width=297>
10- 127 nci maddenin (d) bendi uyarınca Maliye Bakanlığının özel işaretli görevlisinin ikazına rağmen durmayan aracın sahibi adına </TD>
<TD =ms-rteTableEvenCol-4 width=64>
460</TD>
<TD =ms-rteTableLastCol-4 width=64>
490</TD>
<TD =ms-rteTableLastCol-4 width=64>
500</TD></TR>
<TR =ms-rteTableOddRow-4 style="HEIGHT: 12.75pt">
<TD =ms-rteTableFirstCol-4 width=196>
</TD>
<TD =ms-rteTableOddCol-4 width=297>
</TD>
<TD =ms-rteTableEvenCol-4 width=64>
</TD>
<TD =ms-rteTableLastCol-4 width=64>
</TD>
<TD =ms-rteTableLastCol-4 width=64></TD></TR>
<TR =ms-rteTableEvenRow-4 style="HEIGHT: 31.5pt">
<TD =ms-rteTableFirstCol-4 width=196>
VUK MÜKERRER MADDE 355- </TD>
<TD =ms-rteTableOddCol-4 width=297>
Bilgi vermekten çekinenler İle 256, 257 ve mükerrer 257 nci madde hükmüne uymayanlar için ceza </TD>
<TD =ms-rteTableEvenCol-4 width=64>
</TD>
<TD =ms-rteTableLastCol-4 width=64>
</TD>
<TD =ms-rteTableLastCol-4 width=64></TD></TR>
<TR =ms-rteTableOddRow-4 style="HEIGHT: 21.75pt">
<TD =ms-rteTableFirstCol-4 width=196>
</TD>
<TD =ms-rteTableOddCol-4 width=297>
1- Birinci sınıf tüccarlar ile serbest meslek erbabı hakkında </TD>
<TD =ms-rteTableEvenCol-4 width=64>
1.290</TD>
<TD =ms-rteTableLastCol-4 width=64>
1.390</TD>
<TD =ms-rteTableLastCol-4 width=64>
1490</TD></TR>
<TR =ms-rteTableEvenRow-4 style="HEIGHT: 21.75pt">
<TD =ms-rteTableFirstCol-4 width=196>
</TD>
<TD =ms-rteTableOddCol-4 width=297>
2- İkinci sınıf tüccarlar, defter tutan çiftçiler ile kazancı basit usulde tespit edilenler hakkında </TD>
<TD =ms-rteTableEvenCol-4 width=64>
600</TD>
<TD =ms-rteTableLastCol-4 width=64>
640</TD>
<TD =ms-rteTableLastCol-4 width=64>
680</TD></TR>
<TR =ms-rteTableOddRow-4 style="HEIGHT: 21pt">
<TD =ms-rteTableFirstCol-4 width=196>
</TD>
<TD =ms-rteTableOddCol-4 width=297>
3- Yukarıdaki bentlerde yazılı bulunanlar dışında kalanlar hakkında </TD>
<TD =ms-rteTableEvenCol-4 width=64>
290</TD>
<TD =ms-rteTableLastCol-4 width=64>
300</TD>
<TD =ms-rteTableLastCol-4 width=64>
320</TD></TR></T></TABLE>
<DIV =hr>
<HR>
1.000 KERE BİLSENDE 1 BİLENE SOR.SORAN DAĞLARI AŞMIŞ SORMAYAN DÜZ YOLDA ŞAŞMIŞ...
1.000 KERE BİLSENDE 1 BİLENE SOR.SORAN DAĞLARI AŞMIŞ SORMAYAN DÜZ YOLDA ŞAŞMIŞ...
1.000 KERE BİLSENDE 1 BİLENE SOR.SORAN DAĞLARI AŞMIŞ SORMAYAN DÜZ YOLDA ŞAŞMIŞ...